TMI Blog2023 (2) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... Commerce has already been noticed above. Unless there is a service provided and a consideration received for the service that has been provided, there cannot be a levy of Service Tax. The decision in the case of M/S VIDARBHA CRICKET ASSOCIATION VERSUS COMMISSIONER OF CENTRAL EXCISE [ 2014 (1) TMI 204 - CESTAT MUMBAI (LB)] was relied upon by the Learned Counsel for the appellant to argue that cricket associations cannot be considered as business or commercial organizations. In the said decision, the Tribunal relied on the decision in the case of THE SECRETARY, MINISTRY OF INFORMATION BROADCASTING VERSUS CRICKET ASSOCIATION OF BENGAL ANOTHER [ 1995 (2) TMI 406 - SUPREME COURT] and it was held by the Tribunal therein that sports organizations are not business or commercial organizations; conduct of sports or sporting events and their broadcasting/telecasting is not assertion of commercial rights. Thus, there are no hesitation to conclude that the Department has failed to establish that the appellant has rendered a service falling within the definition of Support Services of Business or Commerce - appeal allowed. - MRS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax demanded Penalties imposed 1. ST/419/2012 2008-09 Rs.1,23,60,000/- Sections 77 78 2. ST/582/2012 2009-10 Rs.82,64,020/- Sections 76 77 3. ST/583/2012 2010-11 2011-12 Rs.1,14,37,450/- Sections 76 77 4.2 The Learned Counsel for the appellant explained that the appellant is a non-profit society which is affiliated to the BCCI, which is also a non-profit society intended to promote and control the game of cricket in India. That in its ongoing efforts to promote the game of cricket in India, the BCCI has devised the Indian Premier League whereby various franchisees are given the right to form their own IPL cricket team and would compete for the trophy; over a period of time, the IPL has gained great popularity and is also generating huge revenue for the BCCI in the form of franchisee fee, advertisement rights, broadcast rights, ticket sales, etc. 4.3 He pointed out that Cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax was only due to their bona fide view that the amount is not subject to Service Tax. 4.7.1 The Learned Counsel relied upon the decision in the cases of:- (i) Commissioner of Central Excise, Jaipur-I v. M/s. Rajasthan Cricket Association anor. [2018-TIOL-1345- CESTAT Delhi]; (ii) M/s. KPH Dream Cricket Pvt. Ltd. v. Commr. of C.Ex. S.T., Chandigarh-I [2020 (34) G.S.T.L. 456 (Tri. Chandigarh)]; (iii) M/s. Vidarbha Cricket Association v. Commissioner of C.Ex., Nagpur [2015 (38) S.T.R. 99 (Tri. Mumbai)]. 4.7.2 He also placed reliance on the decision of the Tribunal in the case of M/s. Hero Motor Corp v. Commissioner of Service Tax [2013 (32) S.T.R. 371 (Tribunal Delhi)] which has been upheld by the Hon ble Supreme Court as reported in 2016 (44) S.T.R. J59 (S.C.) wherein it was held that the sponsorship of Delhi Daredevils team by M/s. Hero Motor Corp would be eligible for exclusion from levy of Service Tax under sponsorship service, which excluded sponsorship or sporting events as IPL is nothing but a sporting event. 4.8 He prayed that the appeals may be allowed. 5.1 Smt. Sridevi Taritla, Learned Authorized Representative appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided, there cannot be a levy of Service Tax. We have to say that the Department has failed to furnish the necessary facts to establish that the Stadium was given to the BCCI for the conduct of the matches and also to establish that the sum of Rs.10,00,00,000/- was a consideration received for providing the said Stadium. 10.1 In the case of Commissioner of Central Excise, Jaipur-I v. M/s. Rajasthan Cricket Association (supra), the demand was raised in respect of the amount received from BCCI. The Original Authority had dropped the demand holding that Service Tax cannot be demanded under the category of Support Service of Business or Commerce for the activity undertaken by M/s. Rajasthan Cricket Association observing that BCCI is not a commercial concern and the arrangement between M/s. Rajasthan Cricket Association and the BCCI cannot be considered as a Support Service of Business or Commerce. This view of the Original Authority was upheld by the Tribunal in the said decision. The relevant portion of the order reads as under:- 7. Regarding appeal by the Revenue, we note that irrespective of the status of BCCI as a charitable organization or otherwise, we note that BCCI is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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